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Amend My Federal Tax Return

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Amend My Federal Tax Return

Amend my federal tax return 5. Amend my federal tax return   Manufacturers Taxes Table of Contents Importer. Amend my federal tax return Use considered sale. Amend my federal tax return Lease considered sale. Amend my federal tax return Bonus goods. Amend my federal tax return Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Amend my federal tax return Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Amend my federal tax return CoalExported. Amend my federal tax return Taxable TiresQualifying intercity or local bus. Amend my federal tax return Qualifying school bus. Amend my federal tax return Gas Guzzler TaxVehicles not subject to tax. Amend my federal tax return Imported automobiles. Amend my federal tax return VaccinesConditions to allowance. Amend my federal tax return Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Amend my federal tax return Manufacturer. Amend my federal tax return   The term “manufacturer” includes a producer or importer. Amend my federal tax return A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Amend my federal tax return If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Amend my federal tax return   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Amend my federal tax return The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Amend my federal tax return Importer. Amend my federal tax return   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Amend my federal tax return Sale. Amend my federal tax return   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Amend my federal tax return Use considered sale. Amend my federal tax return   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Amend my federal tax return Lease considered sale. Amend my federal tax return   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Amend my federal tax return However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Amend my federal tax return Manufacturers taxes based on sale price. Amend my federal tax return   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Amend my federal tax return The taxes imposed on coal are based either on the sale price or the weight. Amend my federal tax return   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Amend my federal tax return However, you include certain charges made when a taxable article is sold and you exclude others. Amend my federal tax return To figure the price on which you base the tax, use the following rules. Amend my federal tax return Include both the following charges in the price. Amend my federal tax return Any charge for coverings or containers (regardless of their nature). Amend my federal tax return Any charge incident to placing the article in a condition packed ready for shipment. Amend my federal tax return Exclude all the following amounts from the price. Amend my federal tax return The manufacturers excise tax, whether or not it is stated as a separate charge. Amend my federal tax return The transportation charges pursuant to the sale. Amend my federal tax return The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Amend my federal tax return Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Amend my federal tax return Discounts, rebates, and similar allowances actually granted to the purchaser. Amend my federal tax return Local advertising charges. Amend my federal tax return A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Amend my federal tax return Charges for warranty paid at the purchaser's option. Amend my federal tax return However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Amend my federal tax return Bonus goods. Amend my federal tax return   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Amend my federal tax return Figure the tax only on the sale price attributable to the taxable articles. Amend my federal tax return Example. Amend my federal tax return A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Amend my federal tax return The sale price of the shipment is $1,500. Amend my federal tax return The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Amend my federal tax return Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Amend my federal tax return The remaining $375 is allocated to the nontaxable articles. Amend my federal tax return Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Amend my federal tax return When the title passes depends on the intention of the parties as gathered from the contract of sale. Amend my federal tax return In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Amend my federal tax return If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Amend my federal tax return The manufacturer is liable for the tax. Amend my federal tax return Partial payments. Amend my federal tax return   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Amend my federal tax return To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Amend my federal tax return Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Amend my federal tax return Sale of an article to a state or local government for the exclusive use of the state or local government. Amend my federal tax return This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amend my federal tax return State is defined in Definitions in chapter 1. Amend my federal tax return Sale of an article to a nonprofit educational organization for its exclusive use. Amend my federal tax return This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amend my federal tax return Nonprofit educational organization is defined under Communications Tax in chapter 4. Amend my federal tax return Sale of an article to a qualified blood collector organization. Amend my federal tax return This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Amend my federal tax return Qualified blood collector organizations are defined under Communications Tax in chapter 4. Amend my federal tax return Sale of an article for use by the purchaser as supplies for vessels. Amend my federal tax return This exemption does not apply to the taxes on coal and vaccines. Amend my federal tax return Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Amend my federal tax return Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Amend my federal tax return This exemption does not apply to the tax on coal and tires. Amend my federal tax return Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Amend my federal tax return If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. Amend my federal tax return Sale of an article for export or for resale by the purchaser to a second purchaser for export. Amend my federal tax return The article may be exported to a foreign country or to a possession of the United States. Amend my federal tax return A vaccine shipped to a possession of the United States is not considered to be exported. Amend my federal tax return If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Amend my federal tax return Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Amend my federal tax return S. Amend my federal tax return jurisdiction in Alaska. Amend my federal tax return For tire exemptions, see section 4221(e)(2). Amend my federal tax return Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Amend my federal tax return Registration requirements. Amend my federal tax return   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Amend my federal tax return See the Form 637 instructions for more information. Amend my federal tax return Exceptions to registration requirements. Amend my federal tax return   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Amend my federal tax return Certification requirement. Amend my federal tax return   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Amend my federal tax return The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Amend my federal tax return   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Amend my federal tax return See Regulations section 48. Amend my federal tax return 4221-5(c) for the certificate requirements. Amend my federal tax return   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Amend my federal tax return See Regulations section 48. Amend my federal tax return 4221-4(d) for the certificate requirements. Amend my federal tax return Proof of export requirement. Amend my federal tax return   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Amend my federal tax return See Regulations section 48. Amend my federal tax return 4221-3(d) for evidence that qualifies as proof of exportation. Amend my federal tax return Proof of resale for further manufacture requirement. Amend my federal tax return   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Amend my federal tax return See Regulations section 48. Amend my federal tax return 4221-2(c) for evidence that qualifies as proof of resale. Amend my federal tax return Information to be furnished to purchaser. Amend my federal tax return   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Amend my federal tax return Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Amend my federal tax return The claim must set forth in detail the facts upon which the claim is based. Amend my federal tax return Uses, sales, and exports. Amend my federal tax return   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Amend my federal tax return Export. Amend my federal tax return   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Amend my federal tax return In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Amend my federal tax return Price readjustments. Amend my federal tax return   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Amend my federal tax return Conditions to allowance. Amend my federal tax return   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Amend my federal tax return The claimant sold the article at a tax-excluded price. Amend my federal tax return The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Amend my federal tax return The person has obtained the written consent of the ultimate vendor to make the claim. Amend my federal tax return The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Amend my federal tax return Claim for further manufacture. Amend my federal tax return   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Amend my federal tax return The name and address of the manufacturer and the date of payment. Amend my federal tax return An identification of the article for which the credit or refund is claimed. Amend my federal tax return The amount of tax paid on the article and the date on which it was paid. Amend my federal tax return Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Amend my federal tax return An identification of the second article. Amend my federal tax return   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Amend my federal tax return The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Amend my federal tax return Claim for price readjustment. Amend my federal tax return   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Amend my federal tax return A description of the circumstances that gave rise to the price readjustment. Amend my federal tax return An identification of the article whose price was readjusted. Amend my federal tax return The price at which the article was sold. Amend my federal tax return The amount of tax paid on the article and the date on which it was paid. Amend my federal tax return The name and address of the purchaser. Amend my federal tax return The amount repaid to the purchaser or credited to the purchaser's account. Amend my federal tax return Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Amend my federal tax return This includes any parts or accessories sold on or in connection with the sale of those articles. Amend my federal tax return Pay this tax with Form 720. Amend my federal tax return No tax deposits are required. Amend my federal tax return Sport fishing equipment includes all the following items. Amend my federal tax return Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Amend my federal tax return Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Amend my federal tax return The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Amend my federal tax return Fishing tip-ups and tilts. Amend my federal tax return Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Amend my federal tax return See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Amend my federal tax return Fishing rods and fishing poles. Amend my federal tax return   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Amend my federal tax return The tax is paid by the manufacturer, producer, or importer. Amend my federal tax return Fishing tackle boxes. Amend my federal tax return   The tax on fishing tackle boxes is 3% of the sales price. Amend my federal tax return The tax is paid by the manufacturer, producer, or importer. Amend my federal tax return Electric outboard boat motors. Amend my federal tax return   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Amend my federal tax return This includes any parts or accessories sold on or in connection with the sale of those articles. Amend my federal tax return Certain equipment resale. Amend my federal tax return   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Amend my federal tax return If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Amend my federal tax return If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Amend my federal tax return The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Amend my federal tax return   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Amend my federal tax return The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Amend my federal tax return Related person. Amend my federal tax return   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Amend my federal tax return Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Amend my federal tax return 11) of the sales price. Amend my federal tax return The tax is paid by the manufacturer, producer, or importer. Amend my federal tax return It applies to bows having a peak draw weight of 30 pounds or more. Amend my federal tax return The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Amend my federal tax return Pay this tax with Form 720. Amend my federal tax return No tax deposits are required. Amend my federal tax return Arrow Shafts The tax on arrow shafts is listed on Form 720. Amend my federal tax return The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Amend my federal tax return It measures 18 inches or more in overall length. Amend my federal tax return It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Amend my federal tax return Exemption for certain wooden arrows. Amend my federal tax return   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Amend my federal tax return It measures 5/16 of an inch or less in diameter. Amend my federal tax return It is not suitable for use with a taxable bow, described earlier. Amend my federal tax return Pay this tax with Form 720. Amend my federal tax return No tax deposits are required. Amend my federal tax return Coal A tax is imposed on the first sale of coal mined in the United States. Amend my federal tax return The producer of the coal is liable for the tax. Amend my federal tax return The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Amend my federal tax return Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Amend my federal tax return A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Amend my federal tax return The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Amend my federal tax return Tax rates. Amend my federal tax return   The tax on underground-mined coal is the lower of: $1. Amend my federal tax return 10 a ton, or 4. Amend my federal tax return 4% of the sale price. Amend my federal tax return   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Amend my federal tax return 4% of the sale price. Amend my federal tax return   Coal will be taxed at the 4. Amend my federal tax return 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Amend my federal tax return 50 a ton for surface-mined coal. Amend my federal tax return Apply the tax proportionately if a sale or use includes a portion of a ton. Amend my federal tax return Example. Amend my federal tax return If you sell 21,000 pounds (10. Amend my federal tax return 5 tons) of coal from an underground mine for $525, the price per ton is $50. Amend my federal tax return The tax is $1. Amend my federal tax return 10 × 10. Amend my federal tax return 5 tons ($11. Amend my federal tax return 55). Amend my federal tax return Coal production. Amend my federal tax return   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Amend my federal tax return Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Amend my federal tax return   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Amend my federal tax return In some cases, a single mine may yield coal from both surface mining and underground mining. Amend my federal tax return Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Amend my federal tax return Determining tonnage or selling price. Amend my federal tax return   The producer pays the tax on coal at the time of sale or use. Amend my federal tax return In figuring the selling price for applying the tax, the point of sale is f. Amend my federal tax return o. Amend my federal tax return b. Amend my federal tax return (free on board) mine or f. Amend my federal tax return o. Amend my federal tax return b. Amend my federal tax return cleaning plant if you clean the coal before selling it. Amend my federal tax return This applies even if you sell the coal for a delivered price. Amend my federal tax return The f. Amend my federal tax return o. Amend my federal tax return b. Amend my federal tax return mine or f. Amend my federal tax return o. Amend my federal tax return b. Amend my federal tax return cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Amend my federal tax return 4% rate. Amend my federal tax return   The tax applies to the full amount of coal sold. Amend my federal tax return However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Amend my federal tax return Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Amend my federal tax return   Do not include in the sales price the excise tax imposed on coal. Amend my federal tax return Coal used by the producer. Amend my federal tax return   The tax on coal applies if the coal is used by the producer in other than a mining process. Amend my federal tax return A mining process means the same for this purpose as for percentage depletion. Amend my federal tax return For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Amend my federal tax return In this case, the tax applies only when you sell the coal. Amend my federal tax return The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Amend my federal tax return However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Amend my federal tax return   You must use a constructive sale price to figure the tax under the 4. Amend my federal tax return 4% rate if you use the coal in other than a mining process. Amend my federal tax return Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Amend my federal tax return o. Amend my federal tax return b. Amend my federal tax return mine or cleaning plant. Amend my federal tax return Normally, you use the same constructive price used to figure your percentage depletion deduction. Amend my federal tax return Blending. Amend my federal tax return   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Amend my federal tax return Figure the tax separately for each type of coal in the blend. Amend my federal tax return Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Amend my federal tax return Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Amend my federal tax return However, the tax is limited to 4. Amend my federal tax return 4% of the sale price per ton of the blended coal. Amend my federal tax return Exemption from tax. Amend my federal tax return   The tax does not apply to sales of lignite and imported coal. Amend my federal tax return The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Amend my federal tax return Exported. Amend my federal tax return   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Amend my federal tax return   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Amend my federal tax return For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Amend my federal tax return   Proof of export includes any of the following items. Amend my federal tax return A copy of the export bill of lading issued by the delivering carrier. Amend my federal tax return A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Amend my federal tax return A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Amend my federal tax return If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Amend my federal tax return Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Amend my federal tax return A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Amend my federal tax return 0945 ($. Amend my federal tax return 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Amend my federal tax return The three categories for reporting the tax and the tax rate are listed below. Amend my federal tax return Taxable tires other than biasply or super single tires at $. Amend my federal tax return 0945. Amend my federal tax return Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Amend my federal tax return 04725. Amend my federal tax return Taxable tires, super single tires designed for steering at $. Amend my federal tax return 0945. Amend my federal tax return A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Amend my federal tax return A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Amend my federal tax return A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Amend my federal tax return Special rule, manufacturer's retail stores. Amend my federal tax return   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Amend my federal tax return Tires on imported articles. Amend my federal tax return   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Amend my federal tax return Tires exempt from tax. Amend my federal tax return   The tax on taxable tires does not apply to the following items. Amend my federal tax return Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Amend my federal tax return Tire carcasses not suitable for commercial use. Amend my federal tax return Tires for use on qualifying intercity, local, and school buses. Amend my federal tax return For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Amend my federal tax return Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Amend my federal tax return Tires of a type used exclusively on mobile machinery. Amend my federal tax return A taxable tire used on mobile machinery is not exempt from tax. Amend my federal tax return Qualifying intercity or local bus. Amend my federal tax return   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Amend my federal tax return Qualifying school bus. Amend my federal tax return   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Amend my federal tax return Credit or refund. Amend my federal tax return   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Amend my federal tax return   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Amend my federal tax return   The person who paid the tax is eligible to make the claim. Amend my federal tax return Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Amend my federal tax return 5 miles per gallon. Amend my federal tax return If you import an automobile for personal use, you may be liable for this tax. Amend my federal tax return Figure the tax on Form 6197, as discussed later. Amend my federal tax return The tax rate is based on fuel economy rating. Amend my federal tax return The tax rates for the gas guzzler tax are shown on Form 6197. Amend my federal tax return A person that lengthens an existing automobile is the manufacturer of an automobile. Amend my federal tax return Automobiles. Amend my federal tax return   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Amend my federal tax return Vehicles not subject to tax. Amend my federal tax return   For the gas guzzler tax, the following vehicles are not considered automobiles. Amend my federal tax return Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Amend my federal tax return Vehicles operated exclusively on a rail or rails. Amend my federal tax return Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Amend my federal tax return Vehicles treated under 49 U. Amend my federal tax return S. Amend my federal tax return C. Amend my federal tax return 32901 (1978) as non-passenger automobiles. Amend my federal tax return This includes limousines manufactured primarily to transport more than 10 persons. Amend my federal tax return   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Amend my federal tax return   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Amend my federal tax return Model type. Amend my federal tax return   Model type is a particular class of automobile as determined by EPA regulations. Amend my federal tax return Fuel economy. Amend my federal tax return   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Amend my federal tax return 1 mile as figured by the EPA. Amend my federal tax return Imported automobiles. Amend my federal tax return   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Amend my federal tax return An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Amend my federal tax return   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Amend my federal tax return   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Amend my federal tax return A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Amend my federal tax return   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Amend my federal tax return Exemptions. Amend my federal tax return   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Amend my federal tax return However, see Vehicles not subject to tax, earlier. Amend my federal tax return Form 6197. Amend my federal tax return   Use Form 6197 to figure your tax liability for each quarter. Amend my federal tax return Attach Form 6197 to your Form 720 for the quarter. Amend my federal tax return See the Form 6197 instructions for more information and the one-time filing rules. Amend my federal tax return Credit or refund. Amend my federal tax return   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Amend my federal tax return For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Amend my federal tax return Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Amend my federal tax return A taxable vaccine means any of the following vaccines. Amend my federal tax return Any vaccine containing diphtheria toxoid. Amend my federal tax return Any vaccine containing tetanus toxoid. Amend my federal tax return Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Amend my federal tax return Any vaccine containing polio virus. Amend my federal tax return Any vaccine against measles. Amend my federal tax return Any vaccine against mumps. Amend my federal tax return Any vaccine against rubella. Amend my federal tax return Any vaccine against hepatitis A. Amend my federal tax return Any vaccine against hepatitis B. Amend my federal tax return Any vaccine against chicken pox. Amend my federal tax return Any vaccine against rotavirus gastroenteritis. Amend my federal tax return Any HIB vaccine. Amend my federal tax return Any conjugate vaccine against streptococcus pneumoniae. Amend my federal tax return Any trivalent vaccine against influenza or any other vaccine against influenza. Amend my federal tax return Any meningococcal vaccine. Amend my federal tax return Any vaccine against the human papillomavirus. Amend my federal tax return The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Amend my federal tax return The tax is $. Amend my federal tax return 75 per dose of each taxable vaccine. Amend my federal tax return The tax per dose on a vaccine that contains more than one taxable vaccine is $. Amend my federal tax return 75 times the number of taxable vaccines. Amend my federal tax return Taxable use. Amend my federal tax return   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Amend my federal tax return Credit or refund. Amend my federal tax return   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Amend my federal tax return The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Amend my federal tax return Conditions to allowance. Amend my federal tax return   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Amend my federal tax return Taxable Medical Devices Taxable medical devices. Amend my federal tax return   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Amend my federal tax return 3% (. Amend my federal tax return 023) of the sales price. Amend my federal tax return A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Amend my federal tax return There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Amend my federal tax return There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Amend my federal tax return See T. Amend my federal tax return D. Amend my federal tax return 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Amend my federal tax return More information. Amend my federal tax return   For more information on the medical device tax, see section 4191, T. Amend my federal tax return D. Amend my federal tax return 9604, and Notice 2012-77. Amend my federal tax return You can find T. Amend my federal tax return D. Amend my federal tax return 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Amend my federal tax return R. Amend my federal tax return B. Amend my federal tax return 2012-52 at www. Amend my federal tax return irs. Amend my federal tax return gov/pub/irs-irbs/irb12-52. Amend my federal tax return pdf. Amend my federal tax return Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Colorado Office of the Attorney General

Website: Colorado Office of the Attorney General

Address: Colorado Office of the Attorney General
Consumer Protection Section
1300 Broadway, 10th Floor
Denver, CO 80203

Phone Number: 720-508-6006

Toll-free: 1-800-222-4444 (CO)

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County Consumer Protection Offices

Pueblo County District Attorney's Office

Website: Pueblo County District Attorney's Office

Address: Pueblo County District Attorney's Office
Economic Crimes Unit
701 Court St.
Pueblo, CO 81003

Phone Number: 719-583-6030

Weld County District Attorney's Office

Website: Weld County District Attorney's Office

Address: Weld County District Attorney's Office
915 10th St.
PO Box 1167
Greeley, CO 80632-1167

Phone Number: 970-356-4010

Fourth Judicial District Attorney's Office

Website: Fourth Judicial District Attorney's Office

Address: Fourth Judicial District Attorney's Office
Economic Crimes Division
El Paso and Teller Counties
105 E. Vermijo Ave.
Colorado Springs, CO 80903

Phone Number: 719-520-6000 719-520-6002 (Fraud Hotline)

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City Consumer Protection Offices

Denver District Attorney's Office

Website: Denver District Attorney's Office

Address: Denver District Attorney's Office
Economic Crimes Unit
201 W. Colfax Ave.
Denver, CO 80202

Phone Number: 720-913-9179

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Banking
1560 Broadway, Suite 975
Denver, CO 80202

Phone Number: 303-894-7575

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Insurance
1560 Broadway, Suite 850
Denver, CO 80202

Phone Number: 303-894-7490

Toll-free: 1-800-930-3745 (CO)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Securities
1560 Broadway, Suite 900
Denver, CO 80202

Phone Number: 303-894-2320

TTY: 1-800-659-2656

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Protection Division
1560 Broadway, Suite 250
Denver, CO 80202

Phone Number: 303-894-2070

Toll-free: 1-800-456-0858 (CO)

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The Amend My Federal Tax Return

Amend my federal tax return 30. Amend my federal tax return   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Amend my federal tax return This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Amend my federal tax return Figuring Your Tax Your income tax is based on your taxable income. Amend my federal tax return After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Amend my federal tax return The result is your total tax. Amend my federal tax return Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Amend my federal tax return This section provides a general outline of how to figure your tax. Amend my federal tax return You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Amend my federal tax return If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Amend my federal tax return Tax. Amend my federal tax return   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Amend my federal tax return However, there are special methods if your income includes any of the following items. Amend my federal tax return A net capital gain. Amend my federal tax return (See chapter 16. Amend my federal tax return ) Qualified dividends taxed at the same rates as a net capital gain. Amend my federal tax return (See chapters 8 and 16. Amend my federal tax return ) Lump-sum distributions. Amend my federal tax return (See chapter 10. Amend my federal tax return ) Farming or fishing income. Amend my federal tax return (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Amend my federal tax return ) Unearned income over $2,000 for certain children. Amend my federal tax return (See chapter 31. Amend my federal tax return ) Parents' election to report child's interest and dividends. Amend my federal tax return (See chapter 31. Amend my federal tax return ) Foreign earned income exclusion or the housing exclusion. Amend my federal tax return (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Amend my federal tax return ) Credits. Amend my federal tax return   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Amend my federal tax return Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Amend my federal tax return The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Amend my federal tax return CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Amend my federal tax return See Payments , later. Amend my federal tax return   There are other credits that are not discussed in this publication. Amend my federal tax return These include the following credits. Amend my federal tax return General business credit, which is made up of several separate business-related credits. Amend my federal tax return These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Amend my federal tax return Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Amend my federal tax return See Form 8835, Part II. Amend my federal tax return Work opportunity credit. Amend my federal tax return See Form 5884. Amend my federal tax return Credit for employer social security and Medicare taxes paid on certain employee tips. Amend my federal tax return See Form 8846. Amend my federal tax return Other taxes. Amend my federal tax return   After you subtract your tax credits, determine whether there are any other taxes you must pay. Amend my federal tax return This chapter does not explain these other taxes. Amend my federal tax return You can find that information in other chapters of this publication and your form instructions. Amend my federal tax return See the following table for other taxes you may need to add to your income tax. Amend my federal tax return OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Amend my federal tax return   There are other taxes that are not discussed in this publication. Amend my federal tax return These include the following items. Amend my federal tax return Self-employment tax. Amend my federal tax return You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Amend my federal tax return Your net earnings from self-employment from other than church employee income were $400 or more. Amend my federal tax return The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Amend my federal tax return If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Amend my federal tax return Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Amend my federal tax return You had church employee income of $108. Amend my federal tax return 28 or more. Amend my federal tax return Additional Medicare Tax. Amend my federal tax return Beginning in 2013, you may be subject to a 0. Amend my federal tax return 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Amend my federal tax return For more information, see the Instructions for Form 1040, line 60 and Form 8959. Amend my federal tax return Net Investment Income Tax (NIIT). Amend my federal tax return Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amend my federal tax return NIIT is a 3. Amend my federal tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Amend my federal tax return For more information, see the Instructions for Form 1040, line 60 and Form 8960. Amend my federal tax return Recapture taxes. Amend my federal tax return You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Amend my federal tax return For more information, see the instructions for Form 1040, line 60. Amend my federal tax return Section 72(m)(5) excess benefits tax. Amend my federal tax return If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Amend my federal tax return See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Amend my federal tax return Uncollected social security and Medicare tax on group-term life insurance. Amend my federal tax return If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Amend my federal tax return The amount should be shown in box 12 of your Form W-2 with codes M and N. Amend my federal tax return Tax on golden parachute payments. Amend my federal tax return This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Amend my federal tax return The amount should be shown in box 12 of your Form W-2 with code K. Amend my federal tax return See the instructions for Form 1040, line 60. Amend my federal tax return Tax on accumulation distribution of trusts. Amend my federal tax return This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Amend my federal tax return See Form 4970 and its instructions. Amend my federal tax return Additional tax on HSAs or MSAs. Amend my federal tax return If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Amend my federal tax return See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Amend my federal tax return Additional tax on Coverdell ESAs. Amend my federal tax return This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Amend my federal tax return See Publication 970, Tax Benefits for Education, and Form 5329. Amend my federal tax return Additional tax on qualified tuition programs. Amend my federal tax return This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Amend my federal tax return See Publication 970 and Form 5329. Amend my federal tax return Excise tax on insider stock compensation from an expatriated corporation. Amend my federal tax return You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Amend my federal tax return For more information, see the instructions for Form 1040, line 60. Amend my federal tax return Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Amend my federal tax return This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Amend my federal tax return For more information, see the instructions for Form 1040, line 60. Amend my federal tax return Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Amend my federal tax return For more information, see the instructions for Form 1040, line 60. Amend my federal tax return Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Amend my federal tax return For more information, see the instructions for Form 1040, line 60. Amend my federal tax return Repayment of first-time homebuyer credit. Amend my federal tax return For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Amend my federal tax return Also see the instructions for Form 1040, line 59b. Amend my federal tax return Payments. Amend my federal tax return   After you determine your total tax, figure the total payments you have already made for the year. Amend my federal tax return Include credits that are treated as payments. Amend my federal tax return This chapter does not explain these payments and credits. Amend my federal tax return You can find that information in other chapters of this publication and your form instructions. Amend my federal tax return See the following table for amounts you can include in your total payments. Amend my federal tax return PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Amend my federal tax return This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Amend my federal tax return It is claimed on Form 1040, line 70. Amend my federal tax return See Form 4136, Credit for Federal Tax Paid on Fuels. Amend my federal tax return Refund or balance due. Amend my federal tax return   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Amend my federal tax return If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Amend my federal tax return S. Amend my federal tax return savings bonds instead of receiving a paper check. Amend my federal tax return Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Amend my federal tax return The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Amend my federal tax return Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Amend my federal tax return You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Amend my federal tax return See Form 6251, Alternative Minimum Tax — Individuals. Amend my federal tax return Adjustments and tax preference items. Amend my federal tax return   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Amend my federal tax return More information. Amend my federal tax return   For more information about the AMT, see the instructions for Form 6251. Amend my federal tax return Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Amend my federal tax return If the IRS figures your tax and you paid too much, you will receive a refund. Amend my federal tax return If you did not pay enough, you will receive a bill for the balance. Amend my federal tax return To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Amend my federal tax return The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Amend my federal tax return When the IRS cannot figure your tax. Amend my federal tax return   The IRS cannot figure your tax for you if any of the following apply. Amend my federal tax return You want your refund directly deposited into your accounts. Amend my federal tax return You want any part of your refund applied to your 2014 estimated tax. Amend my federal tax return You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Amend my federal tax return Your taxable income is $100,000 or more. Amend my federal tax return You itemize deductions. Amend my federal tax return You file any of the following forms. Amend my federal tax return Form 2555, Foreign Earned Income. Amend my federal tax return Form 2555-EZ, Foreign Earned Income Exclusion. Amend my federal tax return Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Amend my federal tax return Form 4970, Tax on Accumulation Distribution of Trusts. Amend my federal tax return Form 4972, Tax on Lump-Sum Distributions. Amend my federal tax return Form 6198, At-Risk Limitations. Amend my federal tax return Form 6251, Alternative Minimum Tax—Individuals. Amend my federal tax return Form 8606, Nondeductible IRAs. Amend my federal tax return Form 8615, Tax for Certain Children Who Have Unearned Income. Amend my federal tax return Form 8814, Parents' Election To Report Child's Interest and Dividends. Amend my federal tax return Form 8839, Qualified Adoption Expenses. Amend my federal tax return Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Amend my federal tax return Form 8889, Health Savings Accounts (HSAs). Amend my federal tax return Form 8919, Uncollected Social Security and Medicare Tax on Wages. Amend my federal tax return Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Amend my federal tax return Enter your social security number in the space provided. Amend my federal tax return If you are married, enter the social security numbers of you and your spouse even if you file separately. Amend my federal tax return Sign and date your return and enter your occupation(s). Amend my federal tax return If you are filing a joint return, both you and your spouse must sign it. Amend my federal tax return Enter your daytime phone number in the space provided. Amend my federal tax return This may help speed the processing of your return if we have a question that can be answered over the phone. Amend my federal tax return If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Amend my federal tax return If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Amend my federal tax return Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Amend my federal tax return If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Amend my federal tax return Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Amend my federal tax return Attach a copy of each of your Forms W-2 to your paper return. Amend my federal tax return Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Amend my federal tax return Mail your return to the Internal Revenue Service Center for the area where you live. Amend my federal tax return A list of Service Center addresses is in the instructions for your tax return. Amend my federal tax return Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Amend my federal tax return Do not complete lines 9 through 12. Amend my federal tax return If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Amend my federal tax return Payments. Amend my federal tax return   Enter any federal income tax withheld on line 7. Amend my federal tax return Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Amend my federal tax return Earned income credit. Amend my federal tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amend my federal tax return Enter “EIC” in the space to the left of line 8a. Amend my federal tax return Enter the nontaxable combat pay you elect to include in earned income on line 8b. Amend my federal tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Amend my federal tax return For details, see the Form 1040EZ Instructions. Amend my federal tax return Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Amend my federal tax return If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Amend my federal tax return Do not complete line 28. Amend my federal tax return Complete lines 29 through 33 and 36 through 40 if they apply to you. Amend my federal tax return However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Amend my federal tax return Also, enter any write-in information that applies to you in the space to the left of line 41. Amend my federal tax return Do not complete lines 34, 35, and 42 through 46. Amend my federal tax return Payments. Amend my federal tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Amend my federal tax return Enter any estimated tax payments you made on line 37. Amend my federal tax return Credit for child and dependent care expenses. Amend my federal tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Amend my federal tax return Enter the amount of the credit on line 29. Amend my federal tax return The IRS will not figure this credit. Amend my federal tax return Credit for the elderly or the disabled. Amend my federal tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Amend my federal tax return Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Amend my federal tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Amend my federal tax return Complete Part II and Part III, lines 11 and 13, if they apply. Amend my federal tax return Earned income credit. Amend my federal tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amend my federal tax return Enter “EIC” to the left of the entry space for line 38a. Amend my federal tax return Enter the nontaxable combat pay you elect to include in earned income on line 38b. Amend my federal tax return    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Amend my federal tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Amend my federal tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Amend my federal tax return For details, see the Form 1040A Instructions. Amend my federal tax return Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Amend my federal tax return Do not complete line 44. Amend my federal tax return If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Amend my federal tax return Read lines 45 through 71. Amend my federal tax return Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Amend my federal tax return Also, do not complete line 55 and lines 73 through 77. Amend my federal tax return Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Amend my federal tax return Payments. Amend my federal tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Amend my federal tax return Enter any estimated tax payments you made on line 63. Amend my federal tax return Credit for child and dependent care expenses. Amend my federal tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Amend my federal tax return Enter the amount of the credit on line 48. Amend my federal tax return The IRS will not figure this credit. Amend my federal tax return Credit for the elderly or the disabled. Amend my federal tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Amend my federal tax return Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Amend my federal tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Amend my federal tax return Complete Part II and Part III, lines 11 and 13, if they apply. Amend my federal tax return Earned income credit. Amend my federal tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amend my federal tax return Enter “EIC” on the dotted line next to Form 1040, line 64a. Amend my federal tax return Enter the nontaxable combat pay you elect to include in earned income on line 64b. Amend my federal tax return   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Amend my federal tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Amend my federal tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Amend my federal tax return For details, see the Form 1040 Instructions. Amend my federal tax return Prev  Up  Next   Home   More Online Publications